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United States General Accounting Office

Works: 51,045 works in 95,135 publications in 1 language and 3,301,971 library holdings
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Most widely held works by United States
Federally Chartered Corporation : review of the financial statement audit reports for the Sons of Union Veterans of the Civil War for fiscal years 1999-2002 by Jeanette M Franzel( file )
14 editions published in 2003 in English and held by 3,266 libraries worldwide
Federally chartered corporation : review of the financial statement audit reports for the National Mining Hall of Fame and Museum for 1999 and 1998 by United States( file )
6 editions published in 2001 in English and held by 1,354 libraries worldwide
Environmental Protection Agency library network by United States( file )
5 editions published in 2009 in English and held by 1,249 libraries worldwide
International journal of government auditing ( serial )
in English and held by 911 libraries worldwide
Foreign military sales : improved Army controls could prevent unauthorized shipments of classified spare parts and items containing military technology to foreign countries : report to the Honorable Tom Harkin, U.S. Senate by United States( file )
7 editions published between 2003 and 2004 in English and held by 735 libraries worldwide
From 1990 through 2001, the Department of Defense delivered over $138 billion in services and defense articles--including classified and controlled parts--to foreign governments through its foreign military sales programs. Classified spare parts are restricted for national security reasons, while controlled parts contain technology that the military does not want to release. GAO was asked to review the Air Force's internal controls aimed at preventing countries from requisitioning and receiving classified or controlled spare parts that they are ineligible to receive. The Air Force's internal controls for its foreign military sales program using blanket orders are not adequate, placing classified and controlled spare parts at risk of being shipped to countries not authorized to receive them. The Air Force's system has erroneously approved foreign country requisitions for classified and controlled spare parts based on incorrect federal supply classes. The system approves items for shipment based in part on an item's federal supply class--not the item's entire national stock number, which is a combination of the supply class number and a part number unique to the item. GAO found that because the system was not properly programmed and countries used unrestricted supply class numbers, the system erroneously approved 35 of 123 selected requisitions reviewed. For example, one country ordered a controlled outline sequencer used on various aircraft by using a supply class that was unrestricted, but incorrect for the part it requisitioned. Because supply class 1680 was not restricted and the system did not verify that 1680 was the correct supply class for national item identification number 010539320, the system approved the requisition. Had the system validated the entire 13-digit national stock number, it would have found that the number was incorrect and would not have approved the requisition. In addition, the Air Force has no written policies or procedures in place for recovering items that have been shipped in error. The Air Force has not validated modifications to the Security Assistance Management Information System that restrict parts available to foreign countries and has not tested the system since 1998 to ensure that it is working properly. Because modifications were not validated, the Air Force did not detect improperly made modifications to the system, and foreign countries were able to requisition and obtain controlled spare parts that, at the time, the Air Force was trying to restrict. GAO identified 18 instances in which countries requisitioned and received a controlled part for which they were not eligible because programmers had entered the restrictions in the wrong area of the system. Although Air Force officials subsequently told us that the part was improperly restricted, this example nevertheless demonstrates the need to validate system changes. Air Force command country managers did not always document reasons for overriding the recommendations of the system or the foreign military sales case manager. For 19 of the 123 requisitions GAO reviewed, command country managers overrode the system recommendations and shipped classified and controlled spare parts without documenting the reasons for overriding the system. For example, a command
The G.A.O journal : a quarterly sponsored by the U.S. General Accounting Office by United States( file )
in English and Undetermined and held by 727 libraries worldwide
World Trade Organization : U.S. experience in dispute settlement system : the first five years : statement of Susan S. Westin, Associate Director, International Relations and Trade Issues, National Security and International Affairs Division, before the Subcommittee on International Trade, Committee on Finance, U.S. Senate by Susan S Westin( file )
8 editions published in 2000 in English and held by 681 libraries worldwide
Ember countries of the World Trade Organization (WTO) have actively used the WTO dispute settlement system during the first five years and filed 187 complaints as of April 2000. The United States and the European Union were the most active participants, both as plaintiffs and defendants. Out of 25 cases in which the United States was a plaintiff, the United States prevailed in a final WTO dispute settlement ruling in 13 cases, resolved the dispute without a ruling in 10 cases, and did not prevail in two cases. As a defendant in 17 cases, the United States prevailed in one case, resolved the dispute without a ruling in 10 cases, and lost in six cases. Overall, GAO's analysis shows that the United States has gained more than it has lost in the WTO dispute resolution system so far. WTO cases have resulted in a large number of changes in foreign trade practices, while their effect on U.S. laws and regulations has been minimal. This testimony summarizes the June 2000 report, GAO/NSIAD/OGC-00-196BR, June 14 (36 pages)
Principles of federal appropriations law : annual update of the third edition by United States( file )
1 edition published in 2008 in English and held by 623 libraries worldwide
Financial audit. report to the Secretary of the Treasury by United States( serial )
in English and held by 594 libraries worldwide
Homeland security : new department could improve coordination but may complicate public health priority setting by Janet Heinrich( file )
8 editions published in 2002 in English and held by 591 libraries worldwide
Federal, state, and local governments share responsibility for terrorist attacks. However, local government, including police and fire departments, emergency medical personnel, and public health agencies, is typically the first responder to an incident. The federal government historically has provided leadership, training, and funding assistance. In the aftermath of September 11, for instance, one-quarter of the $40 billion Emergency Response Fund was earmarked for homeland security, including enhancing state and local government preparedness. Because the national security threat is diffuse and the challenge is highly intergovernmental, national policymakers must formulate strategies with a firm understanding of the interests, capacity, and challenges facing those governments. The development of a national strategy will improve national preparedness and enhance partnerships between federal, state, and local governments. The creation of the Office of Homeland Security is an important and potentially significant first step. The Office of Homeland Security's strategic plan should (1) define and clarify the appropriate roles and responsibilities of federal, state, and local entities; (2) establish goals and performance measures to guide the nation's preparedness efforts; and (3) carefully choose the most appropriate tools of government to implement the national strategy and achieve national goals. The President's proposed Homeland Security Act of 2002 would bring many federal agencies with homeland security responsibilities--including public health preparedness and response--into one department to mobilize and focus assets and resources at all levels of government. GAO believes that the proposed reorganization has the potential to repair fragmentation in the coordination of public health preparedness and response programs at the federal, state, and local levels. The proposal would institutionalize the responsibility for homeland security in federal statute. In addition to improving overall coordination, the transfer of programs from multiple agencies to the new department could reduce overlap among programs and facilitate response in times of disaster. There are concerns about the proposed transfer of control of public health assistance programs that have both public health and homeland security functions from Health and Human Services to the new department. Transferring control of these programs, including priority setting, to the new department has the potential to disrupt some programs that are critical to basic public health responsibilities. GAO does not believe that the President's proposal is sufficiently clear on how both the homeland security and public health objectives would be accomplished
Compact of Free Association : an assessment of the amended compacts and related agreements by Susan S Westin( file )
3 editions published in 2003 in English and held by 574 libraries worldwide
Financial audit. report to the Architect of the Capitol ( serial )
in English and held by 553 libraries worldwide
Cases in accountability : the work of the GAO by Erasmus H Kloman( Book )
3 editions published in 1979 in English and held by 506 libraries worldwide
Defender of the public interest : the General Accounting Office, 1921-1966 by Roger R Trask( Book )
5 editions published between 1996 and 2017 in English and held by 498 libraries worldwide
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Associated Subjects
Administrative agencies Administrative agencies--Accounting Administrative agencies--Data processing Administrative agencies--U.S. states--Data processing Auditing Auditing--Standards Banking law Bureaucracy Electronic data processing Electronic data processing--Evaluation Employees--Salaries, etc Expenditures, Public Federal Reserve banks Finance, Public--Accounting Finance, Public--Accounting--Law and legislation Finance, Public--Auditing Financial institutions--Data processing Financial institutions--State supervision Food service--Auditing Forest ecology Forest health Forest management Forests and forestry Government property Government spending policy Human capital--Planning International Organization of Supreme Audit Institutions Legislative auditing Legislative oversight Older people--Government policy Personnel management Retirement Software maintenance Sunset reviews of government programs Terrorism--Prevention--Economic aspects Terrorism--Prevention--Government policy United States United States.--Congress.--Senate United States.--Congress.--Senate.--Restaurants Revolving Fund United States.--Department of Defense United States.--Department of Education United States.--Food and Drug Administration United States.--General Accounting Office United States.--General Accounting Office.--Office of the General Counsel United States.--Internal Revenue Service United States.--Office of Management and Budget United States.--Veterans Health Administration Waste in government spending Year 2000 date conversion (Computer systems) Year 2000 date conversion (Computer systems)--U.S. states
Alternative Names

controlled identity United States. Auditor for Interior Department

controlled identity United States. Auditor for Navy Department

controlled identity United States. Auditor for Post-Office Department

controlled identity United States. Auditor for State and Other Departments

controlled identity United States. Auditor for Treasury Department

controlled identity United States. Auditor for War Department

controlled identity United States. Comptroller of the Treasury

controlled identity United States. Government Accountability Office

Acting Comptroller General United States
Comptroller General
Comptroller general of the United States
Comptroller General United States, General Accounting Office
Contraloria General
Estados Unidos. Comptroller General of the United States
Estados Unidos. Contraloria General
Etats-Unis Comptroller general
Etats-Unis Comptroller general of the United States
GAO (Estados Unidos)
GAO (General Accounting Office)
GAO (General Accounting Office, USA)
GAO (Government Accountability Office)
General Accounting Office
General Accounting Office United States
General Accounting Office (USA)
Główny Urząd Obrachunkowy Stanów Zjednoczonych.
Spojené státy americké Comptroller General of the United States
U.S. General Accounting Office
United States Acting Comptroller General
United States Comptroller General
United States Comptroller General General Accounting Office
United States Comptroller General of the United States
United States Contraloria General
United States. General accounting office
US General Accounting Office
English (275)
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